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Highlights / Annotations / Catch Notes For January of 2024

Home Highlights January January 2024 Year 2024

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Showing 151 to 200 of 666 Records

1 2 345 6 7 8........ 14

January 25, 2024 Case Laws Income Tax SC

Reopening Tax Assessments: Supreme Court Rules Burden Shifts After Disclosure, Invalidating High Court's Reversal.
January 25, 2024 Case Laws Income Tax HC

Income tax details protected u/s 138 of Income Tax Act, not RTI Act; CIC must notify third parties before disclosure.
January 25, 2024 Case Laws Income Tax HC

Reassessment Not Allowed if Income Subject to Appeal; Section 11 Tax Exemption Stands Final for Assessee.
January 25, 2024 Case Laws Income Tax HC

Delay Condonation in Tax Revision Case: Commissioner Urged to Reassess Fringe Benefit Tax Refund Merits u/s 264.
January 25, 2024 Case Laws Income Tax HC

Provisional Property Attachment Invalid After Six-Month Expiry; No Current Attachments on Petitioner's Properties.
January 25, 2024 Case Laws Income Tax AT

Fair Market Value for Capital Gains Revised to Rs. 1,20,000; Includes Watchman Room Valued at Rs. 45,000 per Sale Deed.
January 25, 2024 Case Laws Income Tax AT

Tax Authority Overrules Capital Loss Calculation by AO in Share Capital Restructuring; Revisionary Jurisdiction Not Applicable.
January 25, 2024 Case Laws Income Tax AT

Transfer Pricing Adjustment Unjustified When Service Costs Are Well-Documented and Allocated Properly Among Group Companies.
January 25, 2024 Case Laws Income Tax AT

Mark to Market Losses Recognized as Legitimate Business Losses for Consistent Accounting Methods.
January 25, 2024 Case Laws Income Tax AT

Disallowance u/s 43B Applies Despite Exclusion from Profit and Loss Account Due to Non-Payment by Due Date.
January 25, 2024 Case Laws Income Tax AT

Foreign Payment Exemption: TDS Deduction Not Required for Pre-Amendment Payments to Henrich George GMBH.
January 25, 2024 Case Laws Customs AT

Export Unit Faces Customs Duty Demand for Undelivered Goods; Remission Request Denied, No Fraud Found, Limitation Invoked Unjustly.
January 25, 2024 Case Laws SEBI HC

Termination of Depository Participant Stayed Over Compliance Document Dispute with CDSL Pending Further Review.
January 25, 2024 Case Laws Insolvency and Bankruptcy SC

Supreme Court Urges Timely Resolution of Airline Insolvency Amidst NCLAT Delays and Mounting Costs for Lenders.
January 25, 2024 Case Laws Service Tax AT

Reverse Charge Mechanism: No Service Tax on Iron Ore Auction Payments, Buyer Not Liable as Service Recipient.
January 25, 2024 Case Laws Indian Laws HC

Legal Challenge to Maharashtra Holiday Dismissed; Court Imposes Costs for Misuse of Legal Process.
January 24, 2024 Case Laws GST HC

Taxpayer's GST Registration Cancellation May Deny Customers Input Tax Credit if Consequences are Intended and Justified.
January 24, 2024 Case Laws GST HC

GST Demand on Infrastructure and Environment Cess Dismissed Due to Alternative Remedy Under GST Act Section 107.
January 24, 2024 Case Laws GST HC

Court Orders Refund with Interest for Coercive Tax Recovery; Criticizes Officer's High-Handed Actions in Tax Dispute.
January 24, 2024 Case Laws GST HC

Appellate authority oversteps in GST registration case by misapplying Section 161, exceeding rectification limits.
January 24, 2024 Case Laws GST HC

Petitioner Denied Hearing in Tax Dispute; Case Restored for Further Review Due to Natural Justice Violation.
January 24, 2024 Case Laws Income Tax HC

Court Rules Section 50C Applicable Only to Sellers; Quashes Notices Due to Lack of Due Diligence by Authorities.
January 24, 2024 Case Laws Income Tax HC

Live Feed Income Excluded from Royalty Definition Under Indian Tax Law, Impacting Tax Classification.
January 24, 2024 Case Laws Income Tax HC

Tax Evasion Charges Dropped: Corrections Made, No Guilty Intent Found in LTCG Case.
January 24, 2024 Case Laws Income Tax AT

Payments to Non-Resident Not Subject to TDS Due to DTAA 'Make Available' Criteria; Not Disallowed u/s 40(a)(i.
January 24, 2024 Case Laws Income Tax AT

Presumptions in Income Tax Act don't limit to searched individual; irrelevant if no specific mention in seized documents.
January 24, 2024 Case Laws Income Tax AT

Determining Capital Gains on Gifted Property: Acquisition Costs and Indexation Rules Explained for Tax Calculations.
January 24, 2024 Case Laws Income Tax AT

Classify Property Sale Income: Capital Gains or Business Income? Conversion Impacts Tax Treatment.
January 24, 2024 Case Laws Income Tax AT

Assessment Order Invalid Without Required Notice; Section 292BB Protection Not Applicable for Validation.
January 24, 2024 Case Laws Income Tax AT

Retrospective Cancellation of Tax Registration u/s 12AB Not Allowed Without Explicit Provision.
January 24, 2024 Case Laws Income Tax AT

Tribunal mandates inclusion of all clients in Comparable Uncontrolled Price method for broking commission pricing.
January 24, 2024 Case Laws Income Tax AT

Tax Surplus from Treasury Bill Redemption as Capital Gains, Not Business Profits, Says Ruling.
January 24, 2024 Case Laws Income Tax AT

No Tax Deduction on Notional Income for Expatriate Salaries u/s 195, Deduction Done u/s 192.
January 24, 2024 Case Laws Income Tax AT

Tax Deducted at Source on Mobilization Advances: Credit in Deduction Year, Not Income Recognition Year.
January 24, 2024 Case Laws Income Tax AT

Pending Decision on Tax Deduction Approval by DSIR; Assessing Officer Awaits High Court Verdict for Re-computation.
January 24, 2024 Case Laws Income Tax AT

Extended Cash Holding Without Evidence Insufficient for Addition; Burden on Department to Prove Unexplained Cash.
January 24, 2024 Case Laws Customs AT

Tribunal Rules Re-classification of Imported Goods Unjustified Due to Lack of Notice, Upholds Appellate Decision.
January 24, 2024 Case Laws Customs AT

Import Duty Demand on Malaysian Cocoa Powder Invalid Without Verification.
January 24, 2024 Case Laws Customs AT

Appellant wins demurrage waiver after flawed investigation into alleged overvaluation of goods, instructed to receive waiver certificate.
January 24, 2024 Case Laws Customs AT

Confiscation of Cash in Smuggling Case Overturned Due to Lack of Evidence Linking to Sale Proceeds.
January 24, 2024 Case Laws SEBI HC

Delhi High Court Considers Forum Conveniens; Mumbai Deemed Suitable for Parties in SEBI Case.
January 24, 2024 Case Laws Service Tax AT

Service Tax Valuation: TDS and Payments to Foreign Service Providers Explained u/s 67 Rules.
January 24, 2024 Case Laws Service Tax AT

Service Tax Demand Upheld for Project Management Services Involving Contractors and Consultancy Activities.
January 24, 2024 Case Laws Central Excise AT

Director Commission Part of Remuneration, Not Sales Commission; Eligible for Cenvat Credit Under Board Resolution.
January 24, 2024 Case Laws Central Excise AT

Duty Abatement Granted for Non-Operational Period; Revenue's Demand Unwarranted Due to Production Halt in November 2012.
January 24, 2024 Case Laws Central Excise AT

LED Bulbs Sold to EESL Exempt from Metrology Rules; Transaction Value Method Correctly Used for Valuation.
January 23, 2024 Case Laws GST HC

High Court Upholds Anticipatory Bail for Accused in Fake Cigarette Bill Case Despite DGGI's Cancellation Plea.
January 23, 2024 Case Laws GST HC

Anticipatory bail denied in fake cigarette bill case; court emphasizes seriousness of economic offenses and taxpayer impact.
January 23, 2024 Case Laws GST AAR

Textile Rolls Classified Under Tariff Sub-Heading 5807 1020 as Label-Like Articles in Customs Tariff Act, 1975.
January 23, 2024 Case Laws Income Tax HC

Asset Reduction from Machinery Sale Complies with Tax Law, Deductions Permitted, Ruling Favors Assessee Over Revenue.

1 2 345 6 7 8........ 14

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